QoEAiAI · Financial Diligence

AI-Powered Financial Diligence

From rapid first-look to full quality of earnings — scalable diligence for every deal timeline and budget

QoEAgent offers a tiered suite of financial diligence products — each built on the same artificial intelligence (AI) platform, the same verifiable databank, and the same team of licensed CPAs and M&A advisors. Start with a rapid cash receipts-and-disbursements review, step up to a complete proof-of-cash with GAAP-formatted statements, or go all the way with a quality of earnings (QoE) Essentials engagement. Every product produces traceable, defensible output — no black boxes, no guesswork.

Tier 1 · Fastest delivery

Flash Cash Review

A rapid cash receipts-and-disbursements analysis — a first look at where the numbers land before committing to deeper diligence.

Cash receipts, side by side — bank statement receipts compared to general ledger (GL) cash debits by month for the trailing twelve months (TTM)
Cash disbursements, side by side — bank statement debits compared to GL cash credits by month for the TTM
Bank account receipts and debits classified as apparent operating, investing and financing flows — an informed view of cash flow sources and uses
Delivered at deal speed — designed for time-sensitive situations

Note: Flash Cash Review sizes the gap between what the books record and what the bank shows — explaining that gap is the work of a full proof-of-cash. Ideal as a fast pre-LOI gut check or triage tool.

Tier 2 · Full reconciliation

Proof-of-Cash Plus

A complete proof-of-cash with GAAP-formatted P&Ls, including reported EBITDA, and balance sheets — the foundation for serious financial due diligence.

Revenue reconciled to within 1 percent of bank statement cash receipts
Expenses reconciled to within 1 percent of bank statement debits
Reconciling cash flows summarized — capex and other investments, debt, equity, sales and income taxes, and inter-account transfers
Classified income statements & balance sheets — monthly and 12-month, including reported EBITDA, for the TTM and two preceding fiscal years
GAAP-formatted statement of cash flows

Includes everything in Flash Cash Review plus a complete proof-of-cash and GAAP-formatted statements — a complete platform for buy-side or sell-side financial review.

Tier 3 · Complete databook

QoE Essentials

The most complete databook in the suite — everything in Proof-of-Cash Plus and the analysis that drives deal decisions: EBITDA adjustments, working capital analysis, and customer concentration analysis.

Adjusted EBITDA schedule — GAAP/IFRS, normalizing, and buyer pro forma adjustments identified and quantified for each 12-month period
Working capital analysis — month-over-month trends and operating cycle metrics (DSO, DIO, DPO, CCC) across the historical period to support your peg determination
Significant-customer analysis — trend in sales to the largest customers across the historical period
Change-of-control review — all outstanding agreements reviewed for triggering provisions

Includes everything in Proof-of-Cash Plus, plus a databook containing adjusted historical P&Ls, balance sheets, and TTM cash flows. Every figure sourced and traceable throughout.

SBA-compliant databook

Lender QoE

SBA SOP 50 10 8.1-compliant QoE databook for 7(a) change-of-ownership loans. Proof-of-Cash Plus for the TTM and two preceding fiscal years.

Adjusted EBITDA schedule — GAAP/IFRS, normalizing, and buyer pro forma adjustments identified and quantified for each 12-month period
Significant-customer analysis — trend in sales to the largest customers across the historical period
Revenue and gross margin trend analysis across the historical period
Reconciliation of pre-tax book income to taxable income reported in prior-year returns filed
Working capital analysis — month-over-month trends and operating cycle metrics (DSO, DIO, DPO, CCC) across the historical period

Includes everything in Proof-of-Cash Plus, plus a databook containing adjusted historical P&Ls, balance sheets, and cash flows for each 12-month period. Every figure sourced and traceable throughout.

At a glance — product comparison

Feature	Flash Cash Review	Proof-of-Cash Plus	QoE Essentials	Lender QoE
Cash receipts — bank statements compared to GL, by month	✓	✓	✓	✓
Cash disbursements — bank statements compared to GL, by month	✓	✓	✓	✓
Receipts and debits classified as operating, investing and financing flows	✓	✓	✓	✓
Revenue reconciled to within 1 percent of bank statement receipts	—	✓	✓	✓
Expenses reconciled to within 1 percent of bank statement debits	—	✓	✓	✓
Classified income statements & balance sheets, TTM and two preceding fiscal years	—	✓	✓	✓
GAAP-formatted statement of cash flows	—	✓	✓	✓
EBITDA	—	As reported	Adjusted	Adjusted
Working capital analysis & operating cycle metrics	—	—	✓	✓
Significant-customer analysis	—	—	✓	✓
Change-of-control review	—	—	✓	—
Revenue and gross margin trend analysis	—	—	—	✓
Pre-tax book income reconciled to taxable income	—	—	—	✓

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One engagement, three parties: QoEAgent runs it, the Client commissions and pays for it, and every Subject company it covers uploads its own documents. The engagement letter says which product it is — that decides the request list, the fee and what we deliver.

The founding team

Josh Cashman, CFA

M&A Transaction Advisory
University of Denver

Teaches Corporate Finance at the University of Denver; extensive background owning and operating M&A transaction advisory practices.

Dr. Tom Yeh, PhD

PhD MIT · Professor CS & AI
CU Boulder

PhD from MIT; Associate Professor of Computer Science & AI at the University of Colorado, leading research in AI systems and machine reasoning.

Ron Neufeld, CPA/ABV

Transaction Advisory
Regis University

Career in M&A transaction advisory services; taught TAS practice and due diligence methodology at Regis University.